메뉴 건너뛰기




Volumn 12, Issue 1, 1996, Pages 49-66

A model of tax evasion with group conformity and social customs

Author keywords

Equilibria; Social norms; Tax evasion

Indexed keywords


EID: 0030121881     PISSN: 01762680     EISSN: None     Source Type: Journal    
DOI: 10.1016/0176-2680(95)00037-2     Document Type: Article
Times cited : (213)

References (17)
  • 1
    • 0001107510 scopus 로고
    • A theory of social custom of which unemployment may be one consequence
    • Akerlof, G.A., 1980, A theory of social custom of which unemployment may be one consequence, Quarterly Journal of Economics 95, 749-775.
    • (1980) Quarterly Journal of Economics , vol.95 , pp. 749-775
    • Akerlof, G.A.1
  • 3
    • 38249041891 scopus 로고
    • Tax evasion is not a gamble
    • Baldry, J.C., 1986, Tax evasion is not a gamble, Economics Letters 22, 333-335.
    • (1986) Economics Letters , vol.22 , pp. 333-335
    • Baldry, J.C.1
  • 4
    • 0003241974 scopus 로고
    • Optimal tax evasion and optimal tax evasion policy: Behavioural aspects
    • W. Gaertner and A. Wenig, eds., Springer-Verlag, Berlin
    • Benjamini, Y. and S. Maital, 1985, Optimal tax evasion and optimal tax evasion policy: Behavioural aspects, In: W. Gaertner and A. Wenig, eds., The economics of the shadow economy (Springer-Verlag, Berlin).
    • (1985) The Economics of the Shadow Economy
    • Benjamini, Y.1    Maital, S.2
  • 5
    • 0001741880 scopus 로고
    • Tax evasion and tax rates: An analysis of individual returns
    • Clotfelter, C.T., 1983, Tax evasion and tax rates: An analysis of individual returns, The Review of Economics and Statistics 65, 363-373.
    • (1983) The Review of Economics and Statistics , vol.65 , pp. 363-373
    • Clotfelter, C.T.1
  • 10
    • 0001445995 scopus 로고
    • An empirical model of tax evasion and tax avoidance
    • Geeroms, H. and H. Wilmots, 1985, An empirical model of tax evasion and tax avoidance, Public Finance 40, 190-209.
    • (1985) Public Finance , vol.40 , pp. 190-209
    • Geeroms, H.1    Wilmots, H.2
  • 11
    • 0001073526 scopus 로고
    • Individual morality and reputation costs as deterrents to tax evasion
    • Gordon, J.P.F., 1989, Individual morality and reputation costs as deterrents to tax evasion, European Economic Review 33, 797-805.
    • (1989) European Economic Review , vol.33 , pp. 797-805
    • Gordon, J.P.F.1
  • 12
    • 33947247320 scopus 로고
    • A note on optimum tax evasion
    • Kolm, S.-C., 1973, A note on optimum tax evasion, Journal of Public Economics 2, 265-270.
    • (1973) Journal of Public Economics , vol.2 , pp. 265-270
    • Kolm, S.-C.1
  • 13
    • 84949610470 scopus 로고
    • Strikes, free riders and social customs
    • Naylor, R.A., 1989, Strikes, free riders and social customs, Quarterly Journal of Economics 104, 771-785.
    • (1989) Quarterly Journal of Economics , vol.104 , pp. 771-785
    • Naylor, R.A.1
  • 15
    • 0001093879 scopus 로고
    • On the existence of Cournot equilibria without concave profit functions
    • Roberts, J. and H. Sonnenschein, 1976, On the existence of Cournot equilibria without concave profit functions, Journal of Economic Theory 13, 112-117.
    • (1976) Journal of Economic Theory , vol.13 , pp. 112-117
    • Roberts, J.1    Sonnenschein, H.2
  • 16
    • 49549152491 scopus 로고
    • Income tax evasion: A theoretical analysis
    • Yitzhaki, S., 1974, Income tax evasion: A theoretical analysis, Journal of Public Economics 3, 201-202.
    • (1974) Journal of Public Economics , vol.3 , pp. 201-202
    • Yitzhaki, S.1
  • 17
    • 84970686244 scopus 로고
    • On the excess burden of tax evasion
    • Yitzhaki, S., 1987, On the excess burden of tax evasion, Public Finance Quarterly 15, 123-137.
    • (1987) Public Finance Quarterly , vol.15 , pp. 123-137
    • Yitzhaki, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.